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Processing requests under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (CBSA)
Customs Notice 17-11

Ottawa, April 1, 2017

1. This notice is to advise clients of changes affecting the way requests for re-determinations or further re-determinations under section 60 of the Customs Act (Act) are to be submitted and processed effective April 1, 2017.

2. Memorandum D11-6-7, “Importers’ Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods”, dated October 9, 2008, has been superseded by Memorandum D11-6-7, “Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency".

3. Two key changes taking effect on April 1, 2017:

The special procedures to challenge a National Customs Ruling and other forms of CBSA policy by way of a Dual Authority (Dual Legislative Authority) B2 have been removed. The CBSA will no longer accept requests using a dual authority on form B2 where one of those authorities is section 60 of the Act. Accordingly, clients can only file a request under section 60 of the Act if they have received a notice under subsection 59(2) of the Act. For instructions on how to submit requests, please consult memorandum D11-6-7.

All requests for re-determinations or further re-determinations or for a review by the President of the CBSA under section 60 of the Act are to be directed to a single address in Ottawa irrespective of the CBSA office that issued the decision:

By regular or registered mail, or by courier:
Recourse Directorate
Canada Border Services Agency
333 North River Rd, 11th floor Tower A
Ottawa ON
K1A 0L8

By facsimile to the attention of the Recourse Directorate, Trade Appeals and Litigation Division: 343-291-7239.